2026 (2) TMI 957

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....icer, Block-3, Gorakhpur dated 17.02.2026, which are taken on record and marked as Appendix 'A'. 4. Sri Rahul Malviya, learned Standing Counsel has made a statement that he is well equipped with the instructions and is in a position to argue the case. He does not propose to file any counter affidavit and he further submits that the writ petition be decided on the basis of the documents available on record. 5. With the consent of the parties, the writ petition is being decided at the fresh stage. 6. The case of the writ petitioner is that he joined as Sales Tax Officer in Mobile Squad Gonda on 01.07.2022, thereafter he was transferred to Gorakhpur as State Tax Officer, Block-3 at Gorakhpur. While the writ petitioner was post....

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....instructions. Put up this case on 10.02.2026 as fresh." 9. Learned counsel for the writ petitioner has sought to argue that the impugned suspension order cannot be sustained, even for a single moment. Submission is that while the writ petitioner was posted as State Tax Officer, Block-3, Gorakhpur, one Dinesh Enterprises situated at 56, Ashok Nagar Colony, near Shani Dev Mandir, North Humayunpur, Gorakhpur, which is dealing with iron, steel and ingots, preferred an application for GST registration on 12.12.2024. Deemed approval was accorded on 12.01.2025 and the writ petitioner being the State Tax Officer, as per the duties so entrusted upon him,, conducted physical verification and submitted an adverse report on 15.02.2025 against the sa....

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....be held to be guilty. 10. Sri Rahul Malviya, learned Standing Counsel while countering the submissions so made by learned counsel for the writ petitioner submits that whatever might be it was for the writ petitioner to have conducted physical verification, as per the timeline so specified in the Circulars issued from time to time, however, he could not dispute the fact that the adverse report came to be submitted by the writ petitioner on 15.02.2025 and the ITC was claimed on 18.02.2025 and show cause notice was issued on 09.07.2025 and the GST registration came to be cancelled on 24.07.2025. 11. I have heard the submissions so made across the Bar and perused the record. 12. The facts are not in issue. It is not in issue that the w....